Supreme Court of Indiataxcorporate

Quicklime With Less Than 98% Purity Falls Under CTH 2522: SC

May 16, 2026

The Supreme Court upheld previous rulings on the classification of quicklime, affirming that it falls under CTH 2522 based on purity standards.

Quicklime With Less Than 98% Purity Falls Under CTH 2522

The Supreme Court has dismissed the appeals made by the Revenue, reaffirming an earlier judgment regarding the classification of quicklime. The Court held that quicklime with less than 98% purity must be classified under Combined Tariff Heading (CTH) 2522, aligning with prior legal interpretations.

This judgment emphasizes the need for compliance with established classifications and reflects the Court’s reliance on precedent, further clarifying the thresholds for purity in determining tariff headings.

For legal practitioners, this ruling reinforces the importance of purity standards in compliance matters related to customs classifications and tariff assessments. It affirms reliance on historical jurisprudence to guide current practices.

Citations

Supreme Court of India (2026) Case No. XX

Source:Supreme Court of India

Practice Areas:tax corporate

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